Statutes, codes, and regulations
Pennsylvania Code (Rules and Regulations)
Title 55 - HUMAN SERVICESPart V - Children, Youth and Families ManualSubpart C - Administration and Fiscal ManagementArticle II - County-Administered ServicesChapter 3170 - ALLOWABLE COSTS AND PROCEDURES FOR COUNTY CHILDREN AND YOUTH SOCIAL SERVICE PROGRAMS
FIXED ASSETS
Section 3170.76 - Replacement allowances

55 Pa. Code § 3170.76

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Current through Register Vol. 54, No. 44, November 2, 2024
Section 3170.76 - Replacement allowances

The Department will participate in a usage payment for equipment costs or that portion of equipment costs which were not expensed to the Department or paid for with Departmental funds. To claim a replacement allowance, all of the following conditions shall be met:

(1) Proposals shall be reviewed and approved by the regional deputy secretary prior to the purchase or acquisition of the item.
(2) The individual use allowance payments shall be uniform, and determined by dividing the purchase price of the asset by its expected life. The total amount of payments shall not exceed the purchase price of the item.
(3) Use allowance funds received shall be placed into a restricted account specifically earmarked for the replacement of the equipment being claimed.
(4) The equipment shall be of a specialized nature and be deemed necessary and proper for the effective operation of the children and youth program.

55 Pa. Code § 3170.76

This section cited in 55 Pa. Code § 3170.11 (relating to purpose); 55 Pa. Code § 3170.22 (relating to direct provision of services); 55 Pa. Code § 3170.23 (relating to purchase of service); 55 Pa. Code § 3170.83 (relating to establishing rates); and 55 Pa. Code § 3170.85 (relating to responsibility of the county).